Tax from whom primarily leviable

(1) Every tax imposed in the form of property tax shall be payable primarily- (a) if the property is held from Government or municipal council or town Panchayat, by the actual occupier; (b) if the property is held by the owner, by the owner; (c) if the property is let, from the lessor; (d) if the property is sub-let, from the superior lessor; (e) if the property is not let, from the person in whom the right to let the same vests; (f) if the vacant land has been let for any term exceeding one year to a tenant and such tenant has built building upon the vacant land, the property tax upon the land occupied by such building and building erected thereon shall be primarily payable by the said tenant. (2) The liability of the several owners of any building which is, or purports to be, severally owned in parts or flats or rooms, for payment of the rate on the building or any instalment thereof payable during the period of such ownership shall be joint and several.